Claim of deduction of long term capital gain claimed u/s 54 - ...
Case Laws Income Tax
March 8, 2019
Claim of deduction of long term capital gain claimed u/s 54 - delayed filing of ITR - No deposit in capital gain account scheme account - in such case claim is allowable as section 54(2) for utilization only mentioned return filed u/s 139 and not 139(1).
View Source